Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Input tax credit

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Input tax credit
Query (Issue) Started By: - Ashwin Bhalakiya Dated:- 23-3-2023 Last Reply Date:- 24-3-2023 Goods and Services Tax - GST
Got 3 Replies
GST
I have query related to Input ta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... x credit, we intend to hire a Cab for our Marketing manager for area survey (i.e., furtherance of business) and doing contract with Cab provider. We would like to know whether GST charge by service p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rovider will be eligible for input tax credit.????? Please advise. Reply By KASTURI SETHI: The Reply: Not allowed. ITC is allowed only on those motor vehicles with seating capacity of more than 13 p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ersons (including driver) See the decision of AAR, Maharashtra reported as 2020 (9) TMI 352 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA in the case of Tata Motors Ltd. Reply By Amit Agrawal: The Repl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y: I agree with Shri Kasturi Sethi Ji. Kindly also check liability (if any) under RCM under Serial No. 15 of Notification No. 13/2017- Central Tax (Rate) (as amended till date. These are ex facie v .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iews of mine and the same should not be construed as professional advice / suggestion. Reply By Padmanathan Kollengode: The Reply: No. The ITC on renting or hiring of motor vehicle (having seating c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... apacity of less than 13 passengers) is not available in terms of section 17(5)(b)(i) of CGST Act, 2017.
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates